West Virginia argus. [volume] (Kingwood, W. Va.) 1877-1946, 1887-10-06

exempted property from taxation not
exempted under the Constitution
They exempted the entertainments
tunnels, cuts, ties, trestles or bridges
of railways from taxation.
In the same manner the Legislature
of West Virginia exempted property
from taxation not exempted under
the Constitution. They exempted
the products of agriculture, live stock
mines, wells and manufactures.
The laws of Arkansas provide that
the Governor, Secretary of State and
Auditor, composing the Board of
Railroad Commissioners, shall enforce
the railroad laws of that State. "This
Board passed resolution declaring
that all property of railroad compan.
les in the State should be assessed
at its true value, without regard to
the restrictions and limitations men.
toned, by which the value Of the EN-
bankments, tunnels, cuts, ties, trestles
and bridges, is excluded from the
schedule of their property, that after
full examination and consultation. IL
had determined that such limitations
and restrictions were unconstitutional
and that it was not bound thereby;
and it ordered the articles exempted
by the Legislature to be taxed.
The laws of West Virginia provide
that the Governor shall enforce the
laws of that State, and thus Cover
nor Jackson ordered that the articles
not exempted by the Constitution but
exempted by the Legislature should
be taxed.
Both the Governor of West Virgin.
ia and the Governor of Arkansas,
acting as board, decided what laws
were constitutional and what were to
be enforced. Had they the power
and was it their duty 90 to decide ?
The action of the Board of commits
sioners of Arkansas was taken be >
fore the Supreme Court of that State
AMI it decided that they had the pow.
er.
The question was appealed to the
court of last resort the Supreme Court
of the United States, and that court
decided, "As thus seen, no part of
the properties of railroad companies
in tue State is exempt from taxation
and any law which ezempts it is in
express terms declared to be void.
But laws which indirectly produce
such exemptions must be equally in
operative. That cannot be accom-
plished indirectly, which the organic
law declares shall not be done directly.
When, therefore, the Board of com.
missioners treated as invalid the di-
rection of the statute, it obeyed the
Constitution rather than the Legis.
lature. An unconstitutional act is
not law, it binds no one and pro.
tects no one. Here the conflict be-
tween the Constitution and the statute
was obvious. The statute declared
that in making its statement of the
value of its property, the railroad
company should omit certain items;
that clause being held invalid, the
rest remained unaffected, and could
be fully carried out. An exemption,
which was invalid, was alone taken
from it."
Thus, the Supreme Court sustains
the action Of the governor Of Arkan.
sas, and the cases being parallel, the
action Of Governor jackson.
Not only does this decision Of the
Supreme Court sustain the action Of
Gov. Jackson on the reassessment
question, but it also sustains that
Board Of Public Works Of which Cow
ernor Jackson was president, when
they ordered railroad companies for
the first time to pay taxes on the
bridges at Benwood and Parkersburg.
That Gov. jackson was right, that
he acted for the best interests Of the
State and that he discharged the du.
ties Of bis Office in the manner Of his
oath and the Constitution required Of
him, we have always held, and it
does not surprise US 10 End our opin.
ion so emphatically upheld by the
Supreme Court OF the United States
Portersbuyg Sentinel.